Showing off and Hushing up: What Do Companies Reveal about Their Impact on Emerging Markets

Anastasiia A. Petrova-Savchenko

No 8695, Conference Papers from Graduate School of Management, St. Petersburg State University

Abstract: Stakeholders have relatively limited access to sources of information about CSP effects generated by companies working on emerging markets. Non-financial reporting proved to stay the most capacious data source available and became a widespread practice. The world's largest corporate responsibility reports directory - Corporate Register - numbers 316 reports from Brazil, 233 reports from South Africa, 111 reports from India, 53 reports from China and 59 reports from Russia as of 2015 reporting period. The information, which is disclosed to stakeholders in these reports, is not the same considering its structure, variety of KPIs and depth of disclosure. The author compares nonfinancial reports presented on five different emerging markets to find the differences and possible reasons for them.

Keywords: corporate social performance; non-financial reporting; emerging markets; Brazil; China; Africa; reports; non-financial analysis (search for similar items in EconPapers)
Date: 2016
New Economics Papers: this item is included in nep-cis and nep-mkt
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